Tax knowledge and attitudes towards taxation; A report on a quasi-experiment
Bibliographic Data
| ID | 11290263 |
|---|---|
| Authors | Knut Eriksen, Knut Sandberg Eriksen, Lars Fallan (0000-0003-3387-9202, corresponding author) |
| Year | 1996 |
| Volume | 17 |
| Issue | 3 |
| Pages | 387-402 |
| Publication date | 1996-06-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Economic Psychology (JOURNAL) |
| Journal identifiers | ISSN: 0167-4870 • E-ISSN: 1872-7719 |
| Publisher | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/0167-4870(96)00015-3 |
| OpenAlex | W2029362105 |
| Language | EN |
| Citations received | 31 |
| References cited | 11 |
Direct tax · Double taxation · Economics · Evasion (ethics · Indirect tax · Public economics · Tax avoidance · Tax Evasion · Tax reform · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Taxation and Compliance Studies
Mental Accounting of Self-Employed Taxpayers
The Economic Psychology of Tax Behaviour
What Motivates Tax Compliance?
A Just Distribution of Burdens? Attitudes Toward the Social Distribution of Taxes in 26 Welfare States
Interview feedback from Six Educationists and Six Economists on electronic levy legislation in Ghana
Determinants of Tax Compliance Intention
Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment
Building a Social Contract? Understanding Tax Morale in Nigeria
Les déterminants sociaux du sentiment d’injustice fiscale
The slippery slope framework
Tax Compliance and Conditional Cooperation
Understanding the Moderating Effect of Altruistic Behavior on Support for Social Insurance in India
The importance of faith
Fiscal illusion at the individual level
Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises
Using student subjects in experimental research
Explaining willingness to pay taxes
Tax compliance across sociodemographic categories
Work performance and tax compliance in flat and progressive tax systems
Enforced versus voluntary tax compliance
Mental accounting of income tax and value added tax among self-employed business owners
Everyday representations of tax avoidance, tax evasion, and tax flight
A closer look at the relation between tax complexity and tax equity perceptions
Economic experts or laypeople? How teachers and journalists judge trade and immigration policies
Tax compliance within the context of gain and loss situations, expected and current asset position, and profession
Tackling the undeclared economy in the European construction industry
The impact of powerful authorities and trustful taxpayers
The weakest link in welfare state legitimacy
Education and the Zeitgeist
Did You Pay Your Taxes?' How (Not) to Conduct Tax Evasion Surveys in Transition Countries
Tax Compliance After the Implementation of Tax Amnesty in Indonesia
The psychology of taxation
Taxation and Public Opinion in Sweden
The diffusion of innovations
Some hypotheses and evidence on tax knowledge and preferences
Tax changes and economic behavior
Laboratory Experimentation in Economics
Understanding Attitudes Toward Progressive Taxation
Tax Ethics and Taxpayer Attitudes
Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre‐ and Post‐TRA Compliance Attitudes
| Unique citing works | 31 |
|---|---|
| Citations per year | 1,24 |
| Citation span | 2001 - 2025 (25) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 30 |